<!--
The following illegal example illustrates how one might create overlapping cells. In this table, cell "5" spans two rows and cell "7" spans two columns, so there is overlap in the cell between "7" and "9":
http://www.w3.org/TR/html4/struct/tables.html
-->
<TABLE border="1">
<TR><TD>1 <TD>2 <TD>3
<TR><TD>4 <TD rowspan="2">5 <TD>6
<TR><TD colspan="2">7 <TD>9
</TABLE>